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本文根据长江大量的实船资料统计和对船舶修理、报废、成本、利润以及固定资产的折旧率等方面的分析,指出了目前规定船舶使用年限40年是不合理的。通过对于影响船舶合理使用年限因素等方面的讨论,提出了长江船舶合理使用年限。
Based on the statistics of a large number of real ships in the Yangtze River and the analysis on the ship repair, scrap, cost, profit and the depreciation rate of fixed assets, this paper points out that it is unreasonable to stipulate that the useful life of a ship is 40 years. Through discussing the factors affecting the reasonable use of the ship, the reasonable service life of the Yangtze River ships was proposed.